一文讀懂歐盟碳關(guān)稅（CBAM），實施時間表， 和碳足跡和綠證的異同點，計算方法，最新歐盟的政策

什么是 CBAM？

 

CBAM，即碳邊境調(diào)節(jié)機制（Carbon Border Adjustment Mechanism） ，通俗來講就是歐盟對進口的高碳產(chǎn)品額外征收的一種費用，目的是讓進口產(chǎn)品的碳排放成本與歐盟本土產(chǎn)品相當(dāng)，避免因不同國家碳排放政策差異導(dǎo)致的 “碳泄漏” 問題。簡單說，就是防止企業(yè)為了規(guī)避高碳排放成本，跑到環(huán)境政策寬松的國家生產(chǎn)，然后再把產(chǎn)品出口到歐盟。這一機制本質(zhì)上是碳稅的邊境稅收調(diào)節(jié)，被俗稱為 “碳關(guān)稅”。歐盟碳邊境調(diào)節(jié)機制于 2023 年 4 月 18 日由歐洲議會以 487 票贊成，81 票反對，75 票棄權(quán)通過 ，并于 2023 年 5 月 17 日正式生效 ，其法案文本刊登于歐盟公報 。

 

實施時間表

 

歐盟 CBAM 在 2023 年 5 月正式生效。從 2023 年 10 月 1 日至 2025 年 12 月 31 日為過渡期 ，此期間進口商只需按季度報告相關(guān)產(chǎn)品在國內(nèi)外生產(chǎn)過程中排放的溫室氣體情況，無需實際支付費用。根據(jù)歐洲議會和理事會 2023 年 5 月 10 日頒布的建立碳邊界調(diào)整機制（CBAM）的第（EU）2023/956 號條例 ，該條例規(guī)定了 2023 年 10 月 1 日至 2025 年 12 月 31 日過渡期內(nèi)碳邊界調(diào)整機制的報告義務(wù)。自 2026 年 1 月 1 日起，進入正式實施階段，進口商要開始購買排放證書，其價格依據(jù)歐盟境內(nèi)生產(chǎn)同類商品所需支付的碳價制定。到 2034 年間將逐步全面實施 ，覆蓋范圍和執(zhí)行力度會不斷擴大與加強。

 

哪些企業(yè)和產(chǎn)品受影響？

 

首批受 CBAM 影響的主要是碳密集型且易發(fā)生碳泄漏的行業(yè)產(chǎn)品，包括水泥、鋼鐵、鋁、化肥、電力、氫氣 等。長遠(yuǎn)來看，未來可能會逐步擴大到更多高碳排放的行業(yè)和產(chǎn)品，只要是在生產(chǎn)過程中排放溫室氣體的進口商品，都有可能被納入 CBAM 的管控范圍。對企業(yè)而言，無論規(guī)模大小，只要涉及這些產(chǎn)品向歐盟的出口，都需密切關(guān)注 CBAM 動態(tài)并積極應(yīng)對。歐盟碳邊境調(diào)節(jié)機制規(guī)定 “碳關(guān)稅” 征收的行業(yè)覆蓋范圍包括鋼鐵、水泥、鋁、化肥、電力及氫 。

 

運行機制和計算方法（基于歐盟公示，進口商視角）

 

根據(jù)歐盟公示，進口商在 CBAM 機制下扮演關(guān)鍵角色。在運行機制上，進口商需在貨物進入歐盟關(guān)稅區(qū)前，通過歐盟設(shè)立的電子平臺進行注冊，獲取唯一的 CBAM 識別號。在進口產(chǎn)品申報環(huán)節(jié)，需同步提交 CBAM 相關(guān)申報文件，文件涵蓋產(chǎn)品詳細(xì)信息、原產(chǎn)國以及對應(yīng)產(chǎn)品的碳排放數(shù)據(jù)。歐盟委員會發(fā)布的《歐盟修訂 CBAM 進口商指南》中對進口商的報告流程等做了相關(guān)規(guī)定 。

 

計算方面，歐盟公示明確進口產(chǎn)品碳排放量核算規(guī)則。進口商要核算產(chǎn)品的直接排放，即生產(chǎn)過程中燃燒化石燃料等產(chǎn)生的排放；以及間接排放，像生產(chǎn)所用電力、蒸汽等帶來的排放。歐盟為不同產(chǎn)品類別制定特定排放因子，進口商以此結(jié)合產(chǎn)品產(chǎn)量，算出產(chǎn)品碳排放量。在成本計算上，進口商需依據(jù)歐盟排放交易體系（EU ETS）每周平均碳價，乘以核算出的產(chǎn)品碳排放量，得出需繳納的碳關(guān)稅金額。值得注意的是，若原產(chǎn)國已對產(chǎn)品征收碳價，進口商可依規(guī)定流程申請抵扣，但需提供原產(chǎn)國碳價征收的有效證明，且該碳價需符合歐盟認(rèn)可標(biāo)準(zhǔn)，如未存在退稅或補貼等情況。

 

關(guān)鍵誤區(qū)解析

 

誤區(qū)一：認(rèn)為只有大型企業(yè)才受影響。實際上，不管企業(yè)規(guī)模大小，只要出口相關(guān)產(chǎn)品到歐盟都需遵循 CBAM 規(guī)則。

 

誤區(qū)二：覺得過渡期不用在意。過渡期雖無需繳費，但企業(yè)要做好數(shù)據(jù)監(jiān)測、核算與報告工作，為后續(xù)正式實施積累經(jīng)驗與數(shù)據(jù)基礎(chǔ)，若忽視可能在正式實施時措手不及。歐盟委員會發(fā)布的實施細(xì)則規(guī)定了過渡期企業(yè)的報告義務(wù) 。

 

誤區(qū)三：以為只有生產(chǎn)環(huán)節(jié)排放要考慮。CBAM 涵蓋生產(chǎn)產(chǎn)品全過程的直接和間接排放，從原材料采購到產(chǎn)品成型各個階段的碳排放都在核算范圍內(nèi)。

 

CBAM 和碳足跡的異同點

 

相同點：兩者都關(guān)注產(chǎn)品生產(chǎn)過程中的碳排放情況，目的都是推動企業(yè)減少碳排放，助力全球氣候目標(biāo)達成。

 

不同點：碳足跡是對產(chǎn)品全生命周期（從原材料獲取、生產(chǎn)、運輸、使用到廢棄處理）碳排放的量化評估 ，更側(cè)重于企業(yè)對自身產(chǎn)品碳排放的內(nèi)部管理與披露，幫助企業(yè)了解產(chǎn)品在整個生命周期的環(huán)境影響；而 CBAM 主要針對進口到歐盟的產(chǎn)品，從邊境調(diào)節(jié)角度出發(fā)，通過經(jīng)濟手段促使非歐盟國家產(chǎn)品達到與歐盟本土產(chǎn)品相當(dāng)?shù)奶寂欧懦杀?，更具政策強制性與貿(mào)易調(diào)控性。

 

CBAM 和綠證的異同點

 

相同點：都與綠色能源、低碳發(fā)展相關(guān)，在一定程度上都有助于推動能源轉(zhuǎn)型和減少碳排放。

 

不同點：綠證，即綠色電力證書，是對可再生能源發(fā)電的一種認(rèn)證，證明該電力來自可再生能源，購買綠證可幫助企業(yè)宣稱使用了綠色電力，滿足其綠色能源消費的需求，主要應(yīng)用于能源消費端；CBAM 是針對進口產(chǎn)品碳排放的邊境調(diào)節(jié)機制，聚焦于產(chǎn)品生產(chǎn)過程中的碳排放，通過對進口產(chǎn)品征收費用來平衡國內(nèi)外產(chǎn)品碳排放成本，作用于貿(mào)易環(huán)節(jié)，影響產(chǎn)品進出口。

 

歐盟最新的法規(guī)政策

 

歐盟在 2024 年進一步細(xì)化了 CBAM 的諸多關(guān)鍵規(guī)則。在排放數(shù)據(jù)申報方面，自 2024 年 7 月 1 日起，報告人對于進口至歐盟的 CBAM 商品，必須報告每個商品的實際排放量。若報告人無法從供應(yīng)商處獲取實際排放數(shù)據(jù)而選擇使用默認(rèn)值進行報告，則該 CBAM 報告將被視為不準(zhǔn)確或不完整 。該規(guī)定出自歐盟官方發(fā)布的相關(guān)文件，明確了排放數(shù)據(jù)申報的新要求 。報告人必須盡一切可能努力從其供應(yīng)商或生產(chǎn)商獲取實際排放數(shù)據(jù)，并在 “補充” 欄上傳相關(guān)支持文件，用以證明自身為從供應(yīng)商和 / 或生產(chǎn)商處獲取數(shù)據(jù)所做出的不懈努力及所采取的措施。

 

在覆蓋范圍拓展上，歐盟鋼鐵行動計劃草案于 2025 年 3 月 17 日表明，計劃在 2025 年第四季度提出碳邊境稅（CBAM）修正案，希望將范圍擴大到鋼鐵、鋁密集型下游產(chǎn)品 。而在 2024 年，歐盟理事會通過的碳邊境調(diào)節(jié)機制修訂案指出，自 2026 年起 CBAM 覆蓋范圍將擴展至鋼鐵、水泥、鋁、化肥及電力五大行業(yè)，進口商需申報產(chǎn)品全生命周期碳排放，未達標(biāo)者按每噸 CO? 120 歐元繳納碳稅 。這些信息來源于歐盟官方發(fā)布的鋼鐵行動計劃草案及碳邊境調(diào)節(jié)機制修訂案等文件 。

 

此外，在數(shù)據(jù)共享與注冊平臺建設(shè)上，歐盟官方有諸多動作。當(dāng)前，歐盟外的設(shè)施運營商可以使用官方提供的 CBAM 溝通模板，填寫 CBAM 報告所需信息，以標(biāo)準(zhǔn)化的表格形式傳遞分享給相應(yīng)歐盟報告人。聯(lián)系“中達碳投”，官方還將在 CBAM 注冊登記平臺推出新門戶，設(shè)施運營商的注冊通道將于 2025 年 1 月 1 日開放。通過該線上平臺，運營商能夠輕松注冊并提交其設(shè)施與排放數(shù)據(jù)，實現(xiàn)與相應(yīng)歐盟報告人即時信息共享，且該平臺允許運營商對業(yè)務(wù)敏感數(shù)據(jù)進行保密處理 。這些舉措同樣基于歐盟官方發(fā)布的相關(guān)通知及平臺建設(shè)規(guī)劃等文件 。

 

歐盟不斷完善 CBAM 相關(guān)法規(guī)政策，旨在強化對進口產(chǎn)品碳排放核算的準(zhǔn)確性與嚴(yán)格性，同時逐步擴大 CBAM 的管控范疇，進一步推動歐盟內(nèi)部產(chǎn)業(yè)競爭力提升與碳減排目標(biāo)的實現(xiàn) 。

 

What is CBAM?

 

CBAM, namely the Carbon Border Adjustment Mechanism, generally speaking, is an additional charge imposed by the EU on imported high-carbon products. Its purpose is to make the carbon emission costs of imported products equivalent to those of EU domestic products, avoiding the "carbon leakage" problem caused by differences in carbon emission policies among different countries. Simply put, it prevents enterprises from evading high carbon emission costs by moving production to countries with lenient environmental policies and then exporting products to the EU. Essentially, this mechanism is a border tax adjustment for carbon tax, commonly known as the "carbon tariff". The EU's Carbon Border Adjustment Mechanism was passed by the European Parliament on April 18, 2023, with 487 votes in favor, 81 votes against, and 75 abstentions, and officially came into effect on May 17, 2023. Its bill text was published in the Official Journal of the European Union.

 

Implementation Schedule

 

The EU's CBAM came into effect in May 2023. From October 1, 2023, to December 31, 2025, is the transition period. During this period, importers only need to report the greenhouse gas emissions from the production of relevant products at home and abroad on a quarterly basis and do not need to actually pay fees. According to the Regulation (EU) 2023/956 of the European Parliament and of the Council of May 10, 2023, establishing a carbon border adjustment mechanism (CBAM), this regulation stipulates the reporting obligations of the carbon border adjustment mechanism during the transition period from October 1, 2023, to December 31, 2025. Starting from January 1, 2026, the official implementation stage begins. Importers need to start purchasing emission certificates, and their prices are determined based on the carbon prices paid for producing similar goods within the EU. By 2034, it will be gradually and fully implemented, and the coverage and enforcement intensity will continue to expand and strengthen.

 

Which Enterprises and Products are Affected?

 

The first batch of products affected by CBAM are mainly those in carbon-intensive industries prone to carbon leakage, including cement, steel, aluminum, fertilizers, electricity, hydrogen, etc. In the long run, it may gradually expand to more high-carbon industries and products in the future. As long as imported goods emit greenhouse gases during the production process, they are likely to be included in the scope of CBAM control. For enterprises, regardless of size, as long as they are involved in the export of these products to the EU, they need to pay close attention to CBAM developments and actively respond. The EU's Carbon Border Adjustment Mechanism stipulates that the industry coverage of the "carbon tariff" includes steel, cement, aluminum, fertilizers, electricity, and hydrogen.

 

Operating Mechanism and Calculation Method (from the Perspective of Importers Based on EU Public Announcements)

 

According to EU public announcements, importers play a key role in the CBAM mechanism. In terms of the operating mechanism, importers need to register through the electronic platform established by the EU before the goods enter the EU customs territory to obtain a unique CBAM identification number. During the import product declaration process, relevant CBAM declaration documents need to be submitted simultaneously. These documents cover detailed product information, the country of origin, and the carbon emission data of the corresponding products. The "EU Revised CBAM Importer Guide" issued by the European Commission has made relevant regulations on the reporting process of importers.

 

In terms of calculation, EU public announcements clarify the accounting rules for carbon emissions of imported products. Importers need to account for the direct emissions of products, that is, the emissions generated from burning fossil fuels during the production process, and the indirect emissions, such as those brought by electricity and steam used in production. The EU has set specific emission factors for different product categories. Importers can calculate the carbon emissions of products by combining these factors with product output. In terms of cost calculation, importers need to multiply the average weekly carbon price of the EU Emissions Trading System (EU ETS) by the calculated carbon emissions of the products to obtain the amount of carbon tariff to be paid. It is worth noting that if the country of origin has already imposed a carbon price on the product, the importer can apply for an offset according to the specified process, but needs to provide valid proof of the carbon price imposed by the country of origin, and this carbon price needs to meet the EU's recognized standards, such as no tax rebates or subsidies.

 

Key Misunderstanding Analysis

 

Misunderstanding 1: Thinking that only large enterprises are affected. In fact, regardless of the size of the enterprise, as long as it exports relevant products to the EU, it needs to follow the CBAM rules.

 

Misunderstanding 2: Thinking that the transition period can be ignored. Although no fees need to be paid during the transition period, enterprises need to do a good job in data monitoring, accounting, and reporting to accumulate experience and data for the subsequent official implementation. If ignored, they may be caught off guard during the official implementation. The implementing rules issued by the European Commission stipulate the reporting obligations of enterprises during the transition period.

 

Misunderstanding 3: Thinking that only emissions during the production process need to be considered. CBAM covers both direct and indirect emissions throughout the entire production process of the product, from raw material procurement to product formation.

 

Similarities and Differences between CBAM and Carbon Footprint

 

Similarities: Both focus on carbon emissions during the product production process, and both aim to promote enterprises to reduce carbon emissions and contribute to global climate goals.

 

Differences: Carbon footprint is a quantitative assessment of carbon emissions throughout the entire life cycle of a product (from raw material acquisition, production, transportation, use to disposal), and it focuses more on the internal management and disclosure of carbon emissions of their own products by enterprises, helping enterprises understand the environmental impact of products throughout their entire life cycle. While CBAM mainly targets products imported into the EU. From the perspective of border adjustment, it uses economic means to prompt non-EU countries' products to reach the same carbon emission costs as EU domestic products, and it is more policy-mandatory and trade-regulatory.

 

Similarities and Differences between CBAM and Green Certificates

 

Similarities: Both are related to green energy and low-carbon development, and to a certain extent, both help promote energy transformation and reduce carbon emissions.

 

Differences: Green certificates, namely green electricity certificates, are a certification for renewable energy power generation, proving that the electricity comes from renewable energy. Purchasing green certificates can help enterprises claim to have used green electricity and meet their green energy consumption needs, mainly applied in the energy consumption side. CBAM is a border adjustment mechanism for carbon emissions of imported products, focusing on carbon emissions during the production process of products. By imposing fees on imported products, it balances the carbon emission costs of domestic and foreign products and acts in the trade link, affecting product imports and exports.

 

The EU's Latest Regulatory Policies

 

In 2024, the EU further refined many key rules of CBAM. In terms of emission data reporting, starting from July 1, 2024, reporters must report the actual emissions of each CBAM product imported into the EU. If the reporter cannot obtain the actual emission data from the supplier and chooses to use default values for reporting, then the CBAM report will be considered inaccurate or incomplete. This regulation comes from relevant documents officially issued by the EU, clarifying the new requirements for emission data reporting. Reporters must make every possible effort to obtain actual emission data from their suppliers or producers and upload relevant supporting documents in the "Supplement" column to prove the unremitting efforts and measures taken to obtain data from suppliers and/or producers.

 

In terms of expanding the coverage, the EU Steel Action Plan draft stated on March 17, 2025, that it plans to propose an amendment to the carbon border tax (CBAM) in the fourth quarter of 2025, hoping to expand the scope to downstream products of steel and aluminum-intensive industries. In 2024, the Carbon Border Adjustment Mechanism amendment passed by the EU Council pointed out that starting from 2026, the CBAM coverage will be expanded to five major industries: steel, cement, aluminum, fertilizers, and electricity. Importers need to report the full life cycle carbon emissions of products, and those who do not meet the standards will pay a carbon tax of 120 euros per ton of CO?. This information comes from documents such as the EU Steel Action Plan draft and the Carbon Border Adjustment Mechanism amendment officially issued by the EU.

 

In addition, in terms of data sharing and registration platform construction, the EU has taken many actions. Currently, facility operators outside the EU can use the official CBAM communication template to fill in the information required for the CBAM report and transmit it to the corresponding EU reporters in a standardized form. The official will also launch a new portal on the CBAM registration platform, and the registration channel for facility operators will open on January 1, 2025. Through this online platform, operators can easily register and submit their facility and emission data, achieving instant information sharing with the corresponding EU reporters, and the platform allows operators to keep business-sensitive data confidential. These measures are also based on relevant notifications and platform construction plans officially issued by the EU.

 

The EU continuously improves relevant regulatory policies of CBAM, aiming to strengthen the accuracy and strictness of carbon emission accounting for imported products, and gradually expand the control scope of CBAM, feel free to contact "cominggreen" about carbon services. further promoting the improvement of the EU's internal industrial competitiveness and the realization of carbon emission reduction goals.